摘 要

随着经济的快速发展，越来越多的国家和地区为了满足经济发展的需要和资金的融通，在发展主板市场的同时，推出了创业板市场，中小板市场等不同类型的股票市场。我国中小企业一直面临着融资难的问题，创业板的成立大大的解决了中小企业融资难的问题，为中小企业融资提供了渠道。

本文选取了中能电气股份有限公司为案例，构建财务指标体系，从偿债能力、营运能力、盈利能力以及发展能力这四个方面对中能电气的财务绩效进行分析和评价。从内容和结构上分为六部分，第一部分，阐述本文研究背景、目的。第二部分，分析我国创业板上市公司的特征。第三部分，简述财务绩效的相关理论、财务绩效的评价方法、财务指标的构建。第四部分，根据中能电气的财务数据展开财务绩效分析。第五部分，根据第四部分的分析提出有助于提升中能电气财务绩效的建议。第六部分，提出有利于我国创业板上市公司提升财务绩效的建议。

关键词：创业板；财务绩效；中能电气

Abstract

With the rapid economic development,more and more countries and regionshave introduced different types ofstock markets such as the ChiNext market and the small and medium-sized board market while developing the main board market in order to meet the needs of economic development and the financing of funds. my country's small and medium-sized enterprises have been facing the problem of financing difficulties. The establishment of the ChiNext has greatly solved the problem of financing difficulties for small and medium-sized enterprises and providedchannels for small and medium-sized enterprises to raise funds.

This paper selects Zhongneng Electric Co., Ltd.as a case to construct a financial indicator system to analyze and evaluate the financial performance of Zhongneng Electric from four aspects: solvency, operating ability, profitability and development ability. It is divided into six parts in terms of content and structure.The first part explains the background and purpose of this article.The second part analyzes the characteristics of my country's GEM listed companies.The third part briefly describes the related theories of financial performance,financial performance evaluation methods, and the construction of financial indicators. The fourth part is to analyze the financial performance based on the financial data of Zhongneng Electric. The fifth part, based on the analysis of the fourth part,puts forward suggestions that will help to improve the financial performance of Zhongneng Electric. The sixth part puts forward suggestions that will help my country'sGEM listed companies to improve their financial performance.

Keywords: Growth Enterprise Market; financial performance; Zhongneng Electric